GROEP HEYRMAN: what changed
What changed
GROEP HEYRMAN
NACE 77.320, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €82,921+€2.6m
Equity
€2.8m
2024 · €2.8m-€602
Cash
€26,209
2024 · €105,100-€78,890
Balance sheet total
€4.4m
2024 · €4.0m+€420,298
Largest movements
Assets
- Receivables within one year +€432,593
up €432,593 (+754%), from €57,374 to €489,968
of which Trade receivables: +€403,845
- Cash -€78,890
down €78,890 (-75.1%), from €105,100 to €26,209
mainly Contributions, distributions and other (-€2.7m) and Receivables within one year (-€432,593)
- Tangible fixed assets +€67,080
up €67,080 (+19.2%), from €350,082 to €417,163
Equity and liabilities
- Other debts +€326,618
up €326,618 (+30.6%), from €1.1m to €1.4m
- Trade debts +€136,581
up €136,581 (+419%), from €32,602 to €169,183
Income statement
- Financial income +€2.7m
new in 2025: €2.7m
- Gross operating margin -€91,859
down €91,859 (-12.2%), from €754,410 to €662,551
- Financial charges -€42,085
down €42,085 (-69.4%), from €60,658 to €18,573
- Staff costs +€26,863
up €26,863 (+6.3%), from €429,761 to €456,624
- Taxes -€24,029
down €24,029 (-47.2%), from €50,860 to €26,830
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€82,921
Gross operating margin
-€91,859
Staff costs
-€26,863
Depreciation
-€23,869
Other operating charges
+€293
Other operating items
+€20,410
Financial income
+€2.7m
Financial charges
+€42,085
Taxes
+€24,029
Result 2025
€2.7m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.9m
Investment
-€184,842
Financing
-€2.7m
Cash 2024
€105,100
From operations (derived)
+€2.9m
Net result for the year
+€2.7m
Depreciation
+€117,762
Receivables within one year
-€432,593
Deferred charges and accrued income
+€485
Trade debts
+€136,581
Tax, wage and social debts
-€12,749
Other debts
+€326,618
Investment (derived)
-€184,842
Investment in fixed assets (net)
-€184,842
Financing
-€2.7m
Short-term financial debts
-€29,549
Contributions, distributions and other
-€2.7m
Cash 2025
€26,209
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,979,335 | €4,399,633 | +€420,298 | +10.6% |
| Fixed assets | 21/28 | €3,812,182 | €3,879,263 | +€67,080 | +1.8% |
| Tangible fixed assets | 22/27 | €350,082 | €417,163 | +€67,080 | +19.2% |
| Furniture and vehicles | 24 | €350,082 | €417,163 | +€67,080 | +19.2% |
| Financial fixed assets | 28 | €3,462,100 | €3,462,100 | = | 0.0% |
| Current assets | 29/58 | €167,153 | €520,371 | +€353,218 | +211% |
| Amounts receivable within one year | 40/41 | €57,374 | €489,968 | +€432,593 | +754% |
| Trade receivables | 40 | €54,615 | €458,460 | +€403,845 | +739% |
| Other amounts receivable | 41 | €2,759 | €31,508 | +€28,749 | +1,042% |
| Cash at bank and in hand | 54/58 | €105,100 | €26,209 | -€78,890 | -75.1% |
| Deferred charges and accrued income | 490/1 | €4,679 | €4,194 | -€485 | -10.4% |
| Total equity and liabilities | 10/49 | €3,979,335 | €4,399,633 | +€420,298 | +10.6% |
| Equity | 10/15 | €2,767,792 | €2,767,190 | -€602 | 0.0% |
| Contributions | 10/11 | €1,711,600 | €1,711,600 | = | 0.0% |
| Capital | 10 | €1,711,600 | €1,711,600 | = | 0.0% |
| Issued capital | 100 | €1,711,600 | €1,711,600 | = | 0.0% |
| Reserves | 13 | €1,056,192 | €1,055,590 | -€602 | -0.1% |
| Non-distributable reserves | 130/1 | €171,600 | €171,600 | = | 0.0% |
| Legal reserve | 130 | €171,600 | €171,600 | = | 0.0% |
| Distributable reserves | 133 | €884,592 | €883,990 | -€602 | -0.1% |
| Amounts payable | 17/49 | €1,211,543 | €1,632,443 | +€420,900 | +34.7% |
| Amounts payable within one year | 42/48 | €1,211,543 | €1,632,443 | +€420,900 | +34.7% |
| Financial debts | 43 | €42,004 | €12,454 | -€29,549 | -70.3% |
| Credit institutions | 430/8 | €42,004 | €12,454 | -€29,549 | -70.3% |
| Trade debts | 44 | €32,602 | €169,183 | +€136,581 | +419% |
| Suppliers | 440/4 | €32,602 | €169,183 | +€136,581 | +419% |
| Taxes, remuneration and social security | 45 | €70,836 | €58,088 | -€12,749 | -18.0% |
| Taxes | 450/3 | €26,704 | €20,440 | -€6,264 | -23.5% |
| Remuneration and social security | 454/9 | €44,132 | €37,648 | -€6,485 | -14.7% |
| Other amounts payable | 47/48 | €1,066,101 | €1,392,718 | +€326,618 | +30.6% |
| Remuneration, social security and pensions | 62 | €429,761 | €456,624 | +€26,863 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,893 | €117,762 | +€23,869 | +25.4% |
| Other operating charges | 640/8 | €1,435 | €1,143 | -€293 | -20.4% |
| Non-recurring operating charges | 66A | €34,882 | €14,472 | -€20,410 | -58.5% |
| Gross operating margin | 9900 | €754,410 | €662,551 | -€91,859 | -12.2% |
| Operating profit (loss) | 9901 | €194,439 | €72,551 | -€121,887 | -62.7% |
| Financial income | 75/76B | - | €2,692,250 | +€2.7m | |
| Recurring financial income | 75 | - | €2,692,250 | +€2.7m | |
| Financial charges | 65/66B | €60,658 | €18,573 | -€42,085 | -69.4% |
| Recurring financial charges | 65 | €60,658 | €18,573 | -€42,085 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €133,781 | €2,746,229 | +€2.6m | +1,953% |
| Income taxes | 67/77 | €50,860 | €26,830 | -€24,029 | -47.2% |
| Profit (loss) for the period | 9904 | €82,921 | €2,719,398 | +€2.6m | +3,180% |
| Profit (loss) for the period to be appropriated | 9905 | €82,921 | €2,719,398 | +€2.6m | +3,180% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.